TITLE V
TAXATION

CHAPTER 72-B
EXCAVATION TAX

Section 72-B:8-a

    72-B:8-a Supplemental Notice of Intent to Excavate. – Every owner who has filed a notice of intent to excavate under RSA 72-B:8 shall file a supplemental notice of intent to excavate for the amount of earth which exceeds the original amount of earth estimated. If the owner originally stated an estimate of 1,000 yards or less and was exempted from the $100 enforcement fee, the owner shall provide the $100 enforcement fee with the supplemental intent to excavate. If the owner paid the $100 enforcement fee with the original intent to excavate, no additional fee is required for the supplemental intent. Failure to file a supplemental intent and failure to provide the required enforcement fee shall constitute a violation by the owner or any other person doing the excavation, or both.

Source. 1999, 301:8, eff. April 1, 1999.